HBC Appendix A Internal Audit Strategy and Annual Plan 202627

For decision · This went to the meeting on Thu 5 Mar 2026. What was decided is in that meeting's minutes.

Several planned reviews are follow-ups checking whether actions from prior audits have been implemented, including Cash & Bank, Creditors, Payroll, Council Tax and Corporate Governance, each of which previously received a partial or minimal assurance opinion. p2p4p5p7p10

The plan also includes proactive counter-fraud data analytics work focused on the Creditors system, and support to the Shared Services Programme and the integration of the Hastings Housing Company. p19p20

Additional areas that may be added to the plan during the year include CIS/IR35 compliance, planning enforcement, waste contract monitoring, domestic food waste arrangements, climate change programme governance, artificial intelligence, the Cliff Railway and taxi licensing. p31p32p33p34p35p36

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• p2Review Name Outline Objective Key Financial Systems Cash & Bank follow-up This review will assess the implementation of the agreed actions arising from the Cash & Bank audit that was completed in 2025/26 which received an audit opinion of partial assurance.
• p4Creditors (Accounts Payable) follow-up This review will assess the implementation of the agreed actions arising from the Creditors audit that was completed in 2025/26 which received an audit opinion of minimal assurance.
• p5Payroll follow-up* This review will assess the implementation of the agreed actions arising from the Payroll audit that was first completed in 2024/25 and the subsequent 2025/26 followup, both of which received an audit opinion of partial assurance.
• p7Council Tax follow-up* This review will assess the implementation of the agreed actions arising from the Council Tax audit that was completed in 2024/25 which received an audit opinion of partial assurance.
• p10Internal Audit Plan 2026-27 S APPENDIX A Review Name Outline Objective Key Governance Arrangements Corporate Governance followup This review will assess the implementation of the agreed actions arising from the Corporate Governance audit that was completed in 2025/26 which received an audit opinion of partial assurance.
• p19Pro-Active Counter Fraud Work To utilise data analytics tools to proactively identify, evaluate, and report potential indicators of fraud within the Council’s operations, thereby strengthening fraud prevention and detection mechanisms. In response to the recent minimal assurance opinion, this initiative will prioritise the identification and mitigation of fraud risks within and related to the Creditors system. Support to the Shared Services Programme To provide support, advice and assurance to the Council on matters of risk, governance and control in relation to the shared services programme.
• p20Support to the Hastings Housing Company integration To provide support, advice and assurance to the Council on matters of risk, governance and control in relation to the integration of the Hastings Housing Company into the Council working arrangements.
• p31Other Auditable Areas Identified During the Audit Planning Process A number of reviews may be brought forward into the plan if there is additional capacity during the year. In addition, we will consider any emerging risks and prioritise audits accordingly. These additional audits may include:
• p32• CIS/IR35 Compliance • Planning Enforcement
• p33• Waste Contract Monitoring Arrangements
• p34• Domestic Food Waste Arrangements • Climate Change – Programme Governance
• p35• Artificial Intelligence • Cliff Railway – Corporate Compliance
• p36• Taxi Licencing Internal Audit Plan 2026-27 S